The increasing importance of transparency, sustainability, and integration of responsibilities has induced progressive modifications in corporate communication. Moreover, the fall of space and time barriers to the free movement of capital and divulgation of information emphasizes the need for uniform communications in a globalized world. According to these premises, the paper investigates the connections among sus-tainability, stakeholder engagement and the introduction of the International Integrated Reporting Frame-work. The analysis focuses on both innovation and continuity of the Framework compared to previous in-ternational reporting guidelines, also presenting the results of an empirical study on the initial adoption of the Framework in some pilot organizations.

STAKEHOLDER ENGAGEMENT AND INTEGRATED REPORTING: EVIDENCE FROM THE ADOPTION OF THE IIRC FRAMEWORK

SALVIONI, Daniela;BOSETTI, Luisa
2014-01-01

Abstract

The increasing importance of transparency, sustainability, and integration of responsibilities has induced progressive modifications in corporate communication. Moreover, the fall of space and time barriers to the free movement of capital and divulgation of information emphasizes the need for uniform communications in a globalized world. According to these premises, the paper investigates the connections among sus-tainability, stakeholder engagement and the introduction of the International Integrated Reporting Frame-work. The analysis focuses on both innovation and continuity of the Framework compared to previous in-ternational reporting guidelines, also presenting the results of an empirical study on the initial adoption of the Framework in some pilot organizations.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11379/349506
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